Problem 18-38 (Algorithmic) (LO. 6) At the time of her death on September 4, Alicia held the following assets: Fair Market Value Bonds of Emerald Tool Corporation $3,840,000 Stock in Drab Corporation 4,608,000 Insurance policy (face amount of $1,536,000) on the life of her father, Mitch 307,200* Traditional IRAS 1,152,000 *Cash surrender value. Alicia also held a lifetime income interest in a trust (fair market value of trust assets $4,000,000) created by her late spouse Bert. (The executor of Bert's estate had made a QTIP election.) In October, Alicia's estate received an interest payment of $22,800 ($11,400 accrued before September 4) paid by Emerald and a cash dividend of $12,050 from Drab. The Drab dividend was declared on August 19 and was payable to date of record shareholders on September 3. Although Mitch survives Alicia, she is the designated beneficiary of the insurance policy. The IRAS are distributed to Alicia's children. The amount included in Alicia's gross estate for these items is